2236 ARTICLE 10.

shall well and truly account and be liable for any and all monevs coming I/O

into his possession as treasurer and collector, for which he shall be an-
swerable by law, which bond shall be secured by a fidelity or surety com-
pany qualified to act as surety or guarantor under the laws of the State

of Maryland, and shall be approved by the County Commissioners of
Dorchester County, or a majority of them, and thereafter be recorded
in the office of the Clerk of the Circuit Court for said county, and the

cost of said bond shall be borne by the county.

1908, ch. 341, sec. 108 (p. 748). 1910, ch. 762, sec. 108 (p. 787).
1914, ch. 834, sec. 108.

164. In the event of the failure of any treasurer appointed or elected,
to execute the bond required and prodded for by the preceding section

on or before the day upon which he is to take possession of the office of
treasurer and enter upon the duties thereof, in conformity with the pro-
vision of this Act, the County Commissioners of Dorchester County shall

appoint some qualified voter of Dorchester County as treasurer and col-
lector during this term in the place of the one who failed to qualify; and
in case of his failure to qualify within thirty days, to appoint another,

and so on after every interval of thirty days until a treasurer shall be duly

qualified.

1908, ch. 341, sec. 109 (p. 748). 1910, ch. 762, sec. 109 (p. 787).
1914, ch. 834, sec. 109.

165. In the event of the death, resignation or removal of the treasurer

during his term of office, the County Commissioners shall, within thirty
days thereafter, appoint a treasurer and collector for the unexpired term
thus created, who shall take the oath, give the bond and perform all the

duties of said office prescribed by law.

1908, ch. 341, sec. 110 (p. 748). 1910, ch. 762, sec. 110 (p. 787).
1914, ch. 834, sec. 110. 1920, ch. 212.

166. The County Commissioners of said county shall have power and
authority to make levies of taxes for State and county purposes including
public schools, and it shall be their duty to make such levy in each and

every year; the taxable year to be from January first to December thirty-
first, or the calendar year; and all taxes levied are due and payable as
soon as the levy is made, said levy to be made on or before the first day of
May, and the same shall become due and in arrears on the first day of
October following the date of the levy, and shall be due and payable and
tear interest from the first day of October following such levy. And on
all tax bills unpaid on the first day of January in each year the treasurer
and collector for Dorchester County shall collect as a penalty, an addi-
tional three per centum on all unpaid taxes, to be collected by him from
the person owning said taxes, at the time and in the same manner that
such taxes are collected, as now provided by law.